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Muhasebeciler, Enron, Worldcom, Parmalat, Ahold, Kanebo, Tyco ve diğer büyük şirketlerin çöküşünün ardından birçok olumsuz itham ile karşılaşmıştır. Bu süreçte açılan birçok dava ile birlikte çok sayıda muhasebe hatası ve tahrif edilmiş kazançların olduğu tespit edilmiştir. Bu noktada şirketlerin yeniden güvenini kazanmak ve yatırım yapabilmelerine imkân sağlayabilmek için yeni bir kavram ortaya atılmıştır. Yeni kavramın adı adli muhasebedir. Bu bağlamda çalışmada, Osmaniye Korkut Ata Üniversitesi Düziçi Meslek Yüksekokulunda Muhasebe dersi alan öğrencilerin adli muhasebe kavramına yönelik farkındalık düzeylerinin tespit edilmesi amaçlanmıştır. Çalışmanın bir diğer amacı ise öğrencilerin adli muhasebe kavramına yönelik farkındalık düzeylerinin demografik özellikler ile ilişkisini ölçmektir. Elde edilen veriler incelendiğinde öğrencilerin adli muhasebe kavramını daha önce duymadıkları, adli muhasebecilik mesleği hakkında bilgi sahibi olmadıkları ve üniversitede bu konuyla ilgili ders almadıkları tespit edilmiştir. Araştırmanın amacı doğrultusunda yapılan analizler sonucunda öğrencilerin adli muhasebe farkındalık düzeylerinin yalnızca cinsiyet değişkeni açısından farklılık gösterdiği tespit edilmiştir. Çalışmanın ele alınan perspektiften daha önce incelenmiş bulunmaması önemini ve değerini arttırmaktadır. Çalışma sonuçlarının literatüre ışık tutması beklenmektedir.
Accountants, Enron, Worldcom, Parmalat, Ahold, Kanebo, Tyco and other major companies have faced many negative charges after the collapse. With the many cases opened in this process, there have been a lot of accounting errors and destroyed profits. At this point, a new concept has been introduced to allow companies to regain confidence and invest. The name of the new concept is judicial accounting. In this context, the study is aimed at identifying the levels of awareness of the student's accounting course at the Osmaniye Korkut Ata University's Ordinary Professional High School. Another purpose of the study is to measure the relationship of students’ level of awareness of the concept of judicial accounting with demographic characteristics. When the data obtained was examined, it was found that the students had not heard the concept of judicial accounting before, that they had no knowledge of the profession of judicial accounting and that they had not received lessons on this subject at the university. Analysis based on the purpose of the study found that students’ level of judicial accounting awareness varied only in terms of gender variants. It increases the importance and value that the study has not been studied before from the perspective addressed. The results of the study are expected to keep light on the literature.
Accountants faced many negative accusations following the collapse of Enron, Worldcom, Parmalat, Ahold, Kanebo, Tyco and other major companies. It was identifed that there were many accounting errors and falsified earnings along with many lawsuits filed during this period. At this point, a new concept has been introduced in order to regain the trust of companies and enable them to invest. The name of the new concept is forensic accounting. In this context, the aim of the study was to determine the level of awareness of the students taking accounting course in Osmaniye Korkut Ata University Düziçi Vocational School for the concept of forensic accounting. Another aim of the study is to investigate the relationship between the students awareness of the concept of forensic accounting and demographic characteristics. As a result of the analysis; it was determined that the students had not heard of the concept of forensic accounting before, did not know about the forensic accounting profession and did not take any courses on this subject at the university. Again according to the analysis results it was determined that the students' awareness of forensic accounting differed in terms of gender variable. The fact that the study has not been examined from the perspective at hand increases its importance and value. The results of the study are expected to shed light on the literature.
Field : İlahiyat; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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